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2014 End of Year 'To Do' List for Health & Welfare Plan Sponsors
Snell & Wilmer Link to more items from this source
Nov. 3, 2014

Items include: [1] Consider impact of Supreme Court Defense of Marriage Act (DOMA) case and subsequent increase in number of states recognizing same sex marriage; [2] Reconsider need for domestic partner benefits; [3] Report and pay reinsurance fees; [4] Comply with large employer shared responsibility rules if applicable, or pay penalties; [5] Gear up for Code section 6055 and 6056 reporting; [6] Large employers must report on health coverage offered to full-time employees; [7] Amend Code section 125 cafeteria and flexible benefit plan by December 31, 2014 for recent changes in the law; [8] If a group health plan is a grandfathered plan, review grandfathered status; [9] Update CHIP notice; rethink COBRA under severance agreements; [10] Obtain HIPAA standard electronic transaction certifications.

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